Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

MRA The Value Added Tax Act 5
75. Repeal and savings
76. Commencement
An Act
To provide for the replacement of the sales tax on goods by a value added tax
on goods and services and for the purposes connected therewith and incidental thereto.
ENACTED by the Parliament of Mauritius, as follows -
1. Short title
PART I - PRELIMINARY
This Act may be cited as the Value Added Tax Act 1998.
2. Interpretation
In this Act -
“appointed day” means 7 September 1998;
“Authority” means the Mauritius Revenue Authority established under the Mauritius
Revenue Authority Act 2004; 27*
“business” has the meaning given to it by section 3;
"certificate" means a certificate of registration issued under section 17;
Definition deleted 28*
Definition deleted 29*
Definition deleted 30*
“customs duty” means the duty leviable under the Customs Act 1988 and the
Customs Tariff Act;
“customs laws” has the same meaning as in the Customs Act 1988;
"customs value", in relation to goods, means the value as determined under the
Customs Act 1988;
“Director-General” means the Director-General of the Authority; 31*
“document” means any document and includes information stored in a computer, disc,
cassette, or on microfilm, or preserved by any mechanical or electronic device;
“duty free shop” has the same meaning as in the Customs Act 1988;
* Please refer to endnotes at Appendix Page 5 of 107